Can I claim both BOI and the 200% tax deduction on the exact same software purchase?

Question

Accepted Answer

No. Thai tax law strictly prohibits double-dipping. You cannot claim multiple tax benefits on the exact same invoice or expense item. This is why you must separate your investments (e.g., claiming BOI for the core ERP system and the RD 200% deduction for supplementary SaaS modules). Does foreign software without a Thai branch qualify for the 200% deduction? Not directly. To qualify, the software must be purchased through a legally registered Thai corporate entity (a local distributor or partner), and that specific local entity must have registered the software with depa. What qualifies as an SME to claim the Revenue Department's 200% deduction? Under the Revenue Department's standard criteria for these measures, an SME is defined as a company or juristic partnership with paid-up capital not exceeding 5 million THB, and total revenue from sales and services not exceeding 30 million THB in the accounting period.

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